These guidelines set out the steps and information to submit an application for certification of cultural property for income tax purposes. This information reflects amendments made in 2019 to the Cultural Property Export and Import Act (the Act), and replaces all former certification application guidelines.
The Canadian Cultural Property Export Review Board (the Review Board) periodically updates these instructions to improve clarity and efficiency in the application process. Applicants are encouraged to contact the Secretariat to the Review Board to suggest improvements, or to provide general feedback on their application experience. Secretariat staff are available to answer questions and to clarify requirements.
Applications for certification of cultural property, including:
Before an application for certification can be submitted to the Review Board for consideration, owners of cultural property must first reach a disposition agreement1, or a proposed disposition agreement, with a designated organization.
A designated organization—typically a gallery, library, archive, or museum—must meet the necessary standards to preserve cultural property and to make it publicly accessible. Only designated organizations can apply for the certification of cultural property on behalf of donors or vendors. For more information about designated organizations and differences between Category A and Category B designation2, please consult the Department of Canadian Heritage Movable Cultural Property Program.
Before completing the application form, the applicant must have the following mandatory information:
Return to footnote 1 referrer Every organization has its own specific agreement format.
Return to footnote 2 referrer Category A designation is granted indefinitely to established organizations for the acquisition of cultural property that falls within their collecting mandate. Category B designation is granted for the proposed acquisition of a specific object or collection. Organizations seeking Category B status are not required to meet all the criteria for Category A designation but must nevertheless demonstrate the capacity to effectively preserve the specific property for which certification is being sought.
Return to footnote 3 referrer For dispositions made by corporations or estates, or by individuals represented by a third party acting by power of attorney, the signatory is required to indicate their title in the Declaration of Disposition and Consent for Certification Purposes (for a complete disposition) or in the Statement of Title and Consent for Certification Purposes (for a proposed disposition).
An applicant applying for certification of cultural property for the first time will need to register for an account.
An applicant who already has an account and has all the application information requirements listed above may log in to the application tool.
NOTE: The Secretariat (on behalf of the Review Board) may contact the applicant to provide additional information. If the Secretariat does not receive the requested information, the Review Board may find it does not have sufficient information to make a decision, and the application may be administratively closed.
In the application tool, to populate the appropriate form, the applicant must first indicate:
Contact information for the donor(s) or vendor(s) must also be filled out. A donor or vendor can be an individual, corporation, or estate.
If more than one donor or vendor has signed the disposition agreement, the contact information of each donor or vendor must be included with the application.
An application for certification must include only one disposition date. If several objects are disposed of on different dates by the same donor(s) or vendor(s), separate applications for certification according to each disposition date must be submitted. Objects that are disposed of on the same date should be grouped in a single application.
Dispositions, whether completed or proposed, may pertain to a donation, a sale, or a donation/sale (split-receipting).
The disposition date for a donation is generally determined by the date of the most recent signature on the internal disposition agreement, or comparable document, as signed by an official of the designated organization and the donor(s).
The applicant must indicate the sale price, before taxes, in Canadian dollars. For completed sales, the disposition date generally corresponds to the last date of signature of the sales agreement. If there is no signed sales agreement, the disposition date corresponds to the date of the transaction.
Split-receipting refers to a type of donation where the donor receives a cash advantage for a portion of the fair market value of the object. In such cases, the transfer agreement should be included in the application form and clearly state the amount of the cash advantage. Organizations are encouraged to advise donors/vendors to consult with the Canada Revenue Agency for information on the requirements for split-receipting.
If some objects in a collection or grouping are donated while others are sold to a designated organization, two separate applications must be completed, as the tax treatment for a donation is different from the tax treatment for a sale.
A brief description (one line) of the cultural property must be provided to identify the application throughout the process. For example, the summary description for a single object may include the object’s medium, the date(s) of creation, the name of the creator, or other basic identifying information.
Summary descriptions should include the following general information:
The Review Board can certify an object only if it meets the criteria of outstanding significance set out in the Act. Specifically, the object must be of outstanding significance by reason of its close association with Canadian history or national life, its aesthetic qualities, or its value in the study of the arts or sciences. In the application tool, the applicant must identify one or more criteria of outstanding significance that applies to the object and provide a justification that specifically addresses these requirements for outstanding significance. For information about the criteria of outstanding significance, please see Outstanding Significance for Certification.
The justification of outstanding significance can be prepared by the applicant or an endorsed third party.
Consult Structuring a Justification of Outstanding Significance for more information.
The objective of the justification is to demonstrate, using detailed analysis, how the object submitted for certification meets one or more of the criteria of outstanding significance as set out in the Act. It is different from a description of the object’s observable features or an organization’s acquisition justification. Furthermore, although information on the creator, collector or designated organization may in some cases be relevant, it is not sufficient for the Review Board to make a determination of whether an object is of outstanding significance. It is important that the justification discuss the object itself and demonstrate clearly the characteristics that make it of outstanding significance. This is an analytical rather than descriptive requirement.
When a single application includes multiple objects, it is recommended that the objects be grouped into logical categories (e.g., by creator, by series, by theme). A separate justification must be presented for each category of objects, each addressing one or more criteria of outstanding significance.
If the application is submitted as a collection, a single justification can be provided that addresses the collection as a whole. The justification should explain how the objects constitute a collection and why the outstanding significance justification is for the whole rather than the individual parts. Highlights within the collection should be clearly identified and discussed.
For all statements of outstanding significance relating to multiple objects – whether a collection or a grouping – it is crucial that the justification focus on the objects themselves, not on the collector(s) or creator(s). It is also important to support the justification with specific examples of relevant individual objects or subgroups of objects in the collection or grouping, so as to clearly demonstrate how all the objects in the application meet the criterion of outstanding significance.
If the applicant anticipates acquiring a single collection from the same donor or vendor over a period of several years in various accruals, it should be specified whether this is the first accrual, and how many accruals might be submitted in the years to come. In this context, a general introductive statement providing contextual information with respect to the collection as a whole would be appropriate, as long as the outstanding significance justification itself addresses only the objects of the accrual to which the application relates.
Where an applicant is unsure whether an outstanding significance justification is required for each object individually, for the objects as a collective whole, or for logical groupings of objects within an application, the applicant may consult the Secretariat to the Review Board.
In the application tool, the applicant must provide a declaration of authenticity signed by an authenticator. The object(s) must be authenticated by an authenticator with appropriate expertise. The applicant must identify the authenticator and upload a short summary of the authenticator’s qualifications.
In the application tool, the object(s) must be sufficiently described, with complete information provided for each of the descriptive factors below. Detailed information enables the Review Board to understand the physical features and other factual details about the object. This descriptive information must be comprehensive, accurate, and prepared according to professional standards appropriate to the medium or media of the object. It is important that the descriptive information be consistent throughout the application.
The object description should identify any features specific to the object(s). This includes:
When an application is submitted for thirty (30) or fewer objects, the description and estimated fair market value of each object must be entered directly in the application tool.
For applications submitted for more than thirty (30) objects, a general description of the application as a whole must be entered, and a separate summary chart (see Summary chart section below) must be uploaded. The summary chart must list the individual descriptions of each object, along with the estimated values provided by each appraiser, and the average fair market value of the appraisals for each object, if applicable.
Descriptions should include headings for each field in the “Objects” section of the application tool, namely:
The applicant must identify the creator of the object, if applicable, including the name of the individual, publisher, manufacturer, or other source of production specific to the object. Where an object has more than one creator, the applicant must include all relevant names or sources.
If the creator is unknown or anonymous, it may be appropriate to use terms such as “once-known”, “attributed to”, “after”, or “from the School of” a particular maker or genre, where applicable. In some cases, the maker may be a corporation. In these cases, the applicant must provide the name of the corporation or manufacturer and the country in which the object was manufactured, together with any significant information about the manufacturer, such as a brief administrative history, to place the object in a historical or cultural context.
Not all objects have a creator or manufacturer, e.g. mineral specimens, palaeontological specimens, and some archeological objects. Where there is no creator or maker, No creator applies.
For administrative purposes, cultural property is classified according to one of nine classes. The class(es) on the Class dropdown list will correspond to those that the applicant organization has been designated to collect.
Depending on the class selected above, the applicant must select a sub-class that further describes the particular object(s). If no listed sub-class suits the object(s), other applies.
Depending on the class and sub-class selected, the applicant may need to indicate the object’s medium by making an appropriate selection from the Medium dropdown list. If no listed medium suits the object, other applies.
Additional comments or descriptive details about the object may be entered in the Description textbox (e.g., more detailed description of the medium, signatures or inscriptions, information on the series, etc.). However, there is no need to replicate information that can be or has been captured elsewhere in the form (e.g., measurements or date created).
Although the Description textbox is optional, it should be used if other has been selected under Sub-class or Medium.
The Creation Date dropdown list provides the following options for indicating the date of the object’s creation (where applicable):
In some instances, *If Before Common Era (BCE), circa, or precise date is selected from the Creation Date dropdown list, applicants may also choose to specify a range of dates.
For instance, if a collection includes items created over a span of several decades, or if an object was created at some unknown point between two fixed dates, these years may be entered separately.
This field is used to indicate the number of distinct units that the object consists of. For instance, for a collection of 50 books, 50 should be entered.
If the object is a single, self-contained unit or integral whole (e.g., a painting, an installation, or an archival fonds), 1 should be entered.
A large collection consisting of many items may be entered as a single object provided that a detailed item-by-item breakdown is presented in the accompanying summary chart (see Summary chart section).
Where an object forms part of an edition (as is often the case with prints, photographs, sculptures, and video art), the Edition field is used to record the size of the edition and the number associated with the particular object. It should also be indicated whether artist’s proofs were created. For example, “14/50” would be entered for the 14th print in an edition of 50, and “2/5 + 2 APs” for the 2nd print in an edition of 5 with two artist’s proofs.
Where an object was produced outside the numbered edition, it must be indicated whether it is an artist’s proof, trial proof, hors commerce, etc. in addition to the edition size. For example: “AP 1 from an edition of 10 + 2 APs.”
If the edition is open, “Open” must be entered.
Where no edition applies, “N/A” must be entered.
The applicant must select the most applicable condition rating to describe the condition of the object(s) at the time of disposition. In cases where the object has undergone conservation treatment, or where conservation treatment is required, a full condition report prepared, dated and signed by a conservator must be uploaded.
For collections of objects, a general condition report may be provided where the condition is good to excellent across the collection. If the condition varies among the objects, individual condition ratings should instead be included in the summary chart for each object, and a detailed condition report prepared and signed by a conservator must be uploaded for any objects in the collection that present major condition issues.
The name and title of the individual who conducted the condition assessment must be included in the condition report(s).
For archival fonds, the applicant must provide an archival assessment (or archival appraisal report) and a finding aid or inventory.
It is essential that the applicant carry out the archival assessment and prepare the finding aid or inventory before the monetary appraisal of the fair market value is undertaken. The archival assessment and finding aid or inventory are among the documents that the applicant must provide to the appraiser in order to inform the appraisal. See the CCPERB Guide for Monetary Appraisals for a complete list of documents that must be provided to the appraiser.
The archival assessment should address the following questions:
The applicant must provide a finding aid or inventory containing descriptive information appropriate to the types of records contained in the collection or archival fonds (and which have been retained as a result of the archival appraisal exercise). If only a selection from the collection or fonds is submitted, the finding aid or inventory must clearly identify which documents are subject to certification.
Archival material must be described in accordance with prevailing archival practice using standards appropriate to the type of material.
The level (series, file or item) and depth (detailed descriptive entries or summary inventory) of the description of the collection or fonds may vary according to the scope. However, if some documents or series merit an assignment of fair market value at the item level, then these will require a corresponding item level description with descriptive elements that are appropriate to the most suitable market to the object (e.g. a photo album, or a literary manuscript).
Given the large number of records contained in some collections or fonds, it is acceptable to present them in logical categories or groupings. However, sufficient detail must be provided to allow the Review Board to assess the extent of the material submitted for certification and to assess the fair market value attributed to a record or grouping.
The object descriptive information must be corroborated by an accompanying high-quality digital image (or images) of the object(s).
Image file names should correspond to the object title and/or the reference number associated with the object, as listed in an accompanying list or the summary chart. If reference numbers are used, they must be applied consistently throughout the application.
Acceptable image formats include JPEG, GIF, TIFF, and PDF. Individual image files should not exceed 2 megabytes (MB). Images must be of sufficient quality to be easily viewed at a large size on a standard computer monitor.
In the case of an archival fonds, a representative sample of images must be provided to highlight the material, along with a list that clearly identifies the record associated with each image.
For three-dimensional objects, images depicting multiple angles must be provided including, where appropriate, an image of the back (verso) of the object.
For audiovisual or multimedia works, a video and/or sound clip must be provided to convey the dynamic nature of the work.
Object dimensions may be recorded using either the metric or imperial systems.
If the object has a unit count of more than one, the Measurements section must be left blank and the dimensions of each unit must be recorded in the Description field.
If the object is an archival fonds without an exact measurement, a value of 0 must be entered in the Linear measurements field unless a linear measurement is appropriate.
If an object is an installation, the overall dimensions must be entered in the Measurements field, and the dimensions of each unit must be recorded in the Description field.
The applicant must specify how the donor or vendor acquired the object (source and method of acquisition), the date of acquisition by the donor or vendor, and other information relating to provenance, including the object’s purchase price paid by the donor or vendor, if applicable. Any price adjustment arrangement must also be mentioned, if applicable.
Information concerning the date of purchase and purchase price is required in all applications for certifications pertaining to an object that was purchased within 10 years of the disposition or proposed disposition. The donor’s purchase price, or information that the donor has about the most recent purchase price, may be relevant to determinations of fair market value.
Where purchase price is not available, the applicant must provide an explanation as to why.
In cases where it is not possible to establish a complete ownership history, the applicant should describe any efforts that have been made to bridge the gaps in the history of ownership.
The Review Board recognizes and respects that Indigenous peoples have the right to maintain, protect and develop the past, present and future manifestations of their cultures. As such, the Review Board requires that donors and applicants that are applying for certification of Indigenous Cultural property, including First Nations, Métis, and Inuit objects, provide information which is as complete as possible about the origin of object(s) and their provenance.
For mineral specimens, palaeontological specimens, and archeological objects, in addition to provenance, the applicant must provide information about the origin of the object, such as geographical, regional, or community source, or other significant information about the origin of the object.
For donations, when the aggregate estimated fair market value of the object(s) in the application is less than $50,000.00 CAN, only one appraisal is required. For applications with the aggregate fair market value equal to or above $50,000.00 CAN, two appraisals are required to give the Review Board sufficient information to determine fair market value, unless the appraisal is prepared by a committee, such as the Art Dealers Association of Canada (ADAC) or the National Archival Appraisal Board (NAAB). The Review Board recognizes that such appraisals represent the opinion of more than one expert.
Monetary appraisals may not be necessary when an application for certification is presented in relation to an object that is purchased by a designated institution. However, the Review Board may request that the designated organization provide an explanation of the negotiations undertaken to arrive at the purchase price and to demonstrate how the price reflects market conditions at the date of purchase. In some circumstances, the Review Board may still request that an appraisal be provided.
Split-receipting (donation/sale) refers to a type of donation where the donor receives a cash advantage for a portion of the fair market value of an object. When an application for certification is presented for split-receipting, one or two appraisals for the entire estimated fair market value must be provided (donation and sale portions combined). The same requirement outlined above for the number of appraisals applies. Therefore, if the estimated fair market value of the cultural property is equal to or above $50,000.00 CAN, two appraisals will be required, even if the donation portion is under $50,000.00 CAN.
The applicant must provide the following documents and information to the appraiser(s):
If the appraisal is completed prior to the appraiser(s) receiving the above mandatory documents, the applicant must provide an addendum from the appraiser acknowledging that they have reviewed the documents and indicating whether a change in the estimated value (at the date of disposition) is required, as a result of new information contained in these documents.
In order to avoid processing delays, the applicant must ensure that the appraisals submitted with the application for certification are complete and conform to the Review Board Guide for Monetary Appraisals.
All appraisals must be prepared “at arm's length.” This means that the appraisal must be prepared in an objective manner, based on facts, and without any pressures ensuing from the donor, vendor, designated organization, or other appraisers. Appraisals prepared by an employee of the designated organization presenting an application for certification to the Review Board are not permitted.
Where more than one appraisal is prepared for the same object, each appraisal must be prepared independently of the others. Where circumstances may warrant a deviation from this procedure, the applicant must explain why.
The appraiser must identify any assistance received in the conduct of the appraisal and should disclose any dissenting opinions of collaborating appraisers.
When an appraiser estimates fair market value in a currency other than Canadian dollars, the value must be converted to Canadian dollars. This conversion may be carried out either by the appraiser in the appraisal report or by the applicant when entering the values in the application form (and in the summary chart for collections or large groupings of objects).
Where the disposition to the designated organization has been completed, the appraiser or the applicant must convert the value to Canadian dollars using the applicable exchange rate as of the date of disposition, which also serves as the effective date of the appraisal.
Where the disposition is proposed, the appraiser is asked to apply the exchange rate in effect on the date of the appraisal report, which also serves as the effective date of the appraisal. Once a determination has been made by the Review Board, the exchange rate will be adjusted to correspond to the date of the Review Board’s determination.
For currency conversion to Canadian dollars, the Review Board refers appraisers to the exchange rates published by the Bank of Canada. These rates are available online.
The following types of documents may be uploaded at the Supplementary documents section of the form.
For applications involving more than thirty (30) objects for which individual object descriptions are not entered in the submission form, applicants must provide a summary chart listing each object individually. The chart must include all information required under Step 6 - Describe the object, where applicable, as well as the estimated values of each appraisal in Canadian dollars (see Currency and exchange rates section) and, if applicable, the average fair market value for each object.
For archival fonds, the finding aid or inventory may serve as the summary chart, as long as estimated values are clearly identified for each record or grouping of records assigned a fair market value by the appraiser(s).
In an effort to reduce calculating errors, summary charts must be prepared in an Excel format.
The inclusion of thumbnail images in the summary chart is also recommended.
The absence of a chart may suspend or delay consideration of an application.
The applicant should structure the summary chart according to the example below, adding additional columns as needed:
| Image thumbnail (optional) | Title | Creation date | Medium | Dimensions | Condition | Estimated value of appraiser 1 | Estimated value of appraiser 2 | Average estimated value |
|---|
If there is a significant discrepancy between the values proposed by different appraisers for a given cultural property – whether between the values of individual objects or the total proposed fair market values – the Review Board requires that the applicant organization provide a written justification of the proposed fair market value.
A signed document delegating authority to sign CCPERB Declaration forms to an individual other than the director or chief executive officer of the applicant organization may be submitted, if applicable.
The applicant may submit a list of exhibitions and publications relating to the object, as well as the creator’s CV or biography, if relevant.
Lengthy supplementary material relating to the object (such as exhibition catalogues, acquisition justifications, articles, or book excerpts) may not be considered by the Review Board. The applicant should ensure that the justification of outstanding significance is complete and self-sufficient, without reliance on additional supporting material.
Upon submitting the application, the system will generate a “Declaration”. This declaration must be signed and dated by an authorized representative (Chief Executive Officer, Director, or Delegated Officer) attesting to the accuracy and completeness of the information in the application.
To complete the application, the signed declaration must be emailed to the Secretariat at ccperb@tribunal.gc.ca.
Revised 2026-08-17
